https://www.taxtmi.com/caselaws?id=61826 The tribunal held that the reassessment proceedings under section 147(a) were invalid and bad in law. Consequently, the reassessment was cancelled, and the appeal of the assessee was allowed. The tribunal did not delve into the merits of the disallowances made by the assessing authority as the reassessment itself was held to be invalid. en-us Thu, 04 Jun 1992 00:00:00 +0530 Sat, 15 Jan 2011 14:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61826 The tribunal held that the reassessment proceedings under section 147(a) were invalid and bad in law. Consequently, the reassessment was cancelled, and the appeal of the assessee was allowed. The tribunal did not delve into the merits of the disallowances made by the assessing authority as the reassessment itself was held to be invalid. Case-Laws Income Tax Thu, 04 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61826